https://www.taxtmi.com/caselaws?id=793719 Reimbursement of central sales tax under a State incentive scheme was treated as outside the transaction value for excise valuation because it was not sales tax actually payable or paid by the buyer. The Tribunal applied its consistent view that such reimbursement cannot be added under Section 4(3)(d) of the Central Excise Act, 1944. On that basis, the demand was held unsustainable, the impugned orders were set aside, and consequential relief followed. en-us Tue, 14 Oct 2025 00:00:00 +0530 Tue, 23 Jun 2026 08:08:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793719 Reimbursement of central sales tax under a State incentive scheme was treated as outside the transaction value for excise valuation because it was not sales tax actually payable or paid by the buyer. The Tribunal applied its consistent view that such reimbursement cannot be added under Section 4(3)(d) of the Central Excise Act, 1944. On that basis, the demand was held unsustainable, the impugned orders were set aside, and consequential relief followed. Case-Laws Central Excise Tue, 14 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793719